Central Board of Indirect Taxes and Customs restricts arrests, sets demand thresholds, and curbs transit checks

For CAs

• Review ongoing litigation and audit trails to align with the revised enforcement thresholds.
• Advise clients to document minor discrepancies internally rather than worrying about formal notices below the stated limit.
• Keep track of subsequent operational circulars from local commissionerat.

For businesses

• Refrains field offices from making further GST arrests under specific circumstances.
• Bars the issuance of demand notices for tax dues falling below ten thousand rupees.
• Places restrictions on the frequency and scope of electronic way bill checks conducted by tax authorities on moving transport.